<!DOCTYPE html>
<html lang="en">
<head>
    <meta charset="UTF-8">
    <title>Title</title>
    <style type="text/css">
        *{
            margin: 0;
            padding: 0;
        }
        span{
            width: 100px;
            height: 100px;
            border: 1px solid #000;
            display: inline-block;
        }
        div{
            height: 100px;
            border: 1px solid #000;
        }
        .box1{
            margin-top: 20px;
        }
    </style>
</head>
<body>
<span class="box1">SPAN</span>
<span class="box2">SPAN</span>
<span class="box3">SPAN</span>
<div class="box4"></div>
</body>
</html>